Notification No. 10942

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.7	s.7
s.80	s.121, s.138, s.139, s.140, s.141, s.142, s.143

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

In exercise of the powers conferred by clause (ca) of sub-section (12) of section 80-IA of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendment in notification of the Government of India, Ministry of Finance, Department of Revenue, number S.O. 744 (E), dated the 1st September, 1999 [published at (1999) 148 (St) 178], namely :

In the said notification,---

(1) for the words "Central Freight Station", the words "Container Freight Station" shall be substituted;

(2) for the words, figure and letters "Inland Container Depot and Central Freight Station under section 7(aa) of the Customs Act, 1962", the following shall be substituted, namely :

"Inland Container Depot including Container Freight Stations under the Customs Act, 1962.

[F. No. 178/8/97-ITA-I]

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 42/2022 [F. No. 370142/10/2022-TPL] / GSR 309(E) — Ministry of Finance 22 April 2022
Notification No. 72/2021 [F. No.300196/15/2020-ITA-I] / SO 2246(E) — Ministry of Finance 9 June 2021
Notification No. 79/2018 [F.No.370149/194/2017-TPL] / SO 5675(E) — 6598 Gi/2018 (1) 12 November 2018
Notification No. 80/2018 [F.No.370149/194/2017-TPL] / SO 5676(E) — New Delhi Bench of the Adjudicating Authority appointed under section 7 of the said Act shall exercise jurisdiction unde 12 November 2018
Notification No. 8/2016 [F.No.196/32/2014-ITA-I] / SO 530(E) — Ministry of Finance 19 February 2016
Notification No. 12/2012 — Section 10(46) of the Income-tax Act, 1961 - Exemptions - Statutory Body/Authority/Board/Commission - Notified body or a 28 February 2012

← Notification No. 10943 · Notification No. 10941 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.

What this is

The provisions it speaks to

The instrument, as the Board published it

On the same provision